9911796707
TMI Blog2024 (3) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... law as well as facts of the case and required to be deleted. 3. The appellant craves to add, alter, amend or delete any of the above grounds of appeal. 3. The facts necessary for disposal of the appeals are stated in brief. The assessee-trust filed an application for registration of the trust u/s 12AB of the Income Tax Act, 1961. The learned Commissioner of Income Tax (Exemption), has issued notice to the assessee, to submit documents and details. In response to the notices issued, the assessee-trust has filed its response on 21/07/2023. The assessee-trust has filed Form 10AB, u/s 12A(1)(ac)(iii) of the Act, on 07/02/2023.The assessee-trust had been granted order for provisional registration in Form No. 10AC, issued on 20/03/2022, under section 12A(1)(ac)(vi) for the period commencing from assessment year (AY) 2022-23 to AY 2024-25. From perusal of objects of the assessee-trust, it was observed by ld. CIT(E) that following objects, which are otherwise charitable in nature are for the benefit of any particular religious community or caste "BAUA BHAVIK" In view of the above, a fresh show cause notice was issued to the assessee, on 24.08.2023, and the relevant portion of the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y commissioner - Kutch, is 11.05.2017 and also the assessee-trust has itself mentioned in FORM 10AB under para 4b that the date of incorporation/creation/Registration is 11.05.2017. Therefore, the assessee-trust has failed to show that this trust was created prior to commencement of this Act. Since, Baua Nukh family is not a particular religious community, and there is no application of section 13(1)(b) of Income Tax Act,1961 in this case. However, the provision of section 13(1)(c) of Income Tax Act,1961 will be applicable in this case and the assessee-trust is also not claim benefit that the trust is made prior to commencement of this Act. The ld.CIT(E) also noticed that the following object of the Trust shows that this is a private religious trust: "To create facilities so that the members of the Baua Nukh family bowing to Shri Sachchamata can celebrate, religious and other rituals, beliefs and festivals according to the occasion at the temple of Shri Sachchamata without any problem." Thus, ld CIT (E) noted that this is a specific violation under explanation (c) to section 12AB(4) of Income Tax Act, 1961. Therefore, considering these facts, the ld.CIT(E) rejected the present a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of temple has been made during the year ending 31.03.2020. Bauva family is doing pooja for Sachhamata, however, the temple of Sachhamata, is open for pooja and darshan, for every section of society, without any discrimination of caste or creed etc. The Peoples residing in surrounding area have faith and belief in the temple of Sachhamata. The temple of Sachhamata offers food to the poor and weaker sections of society, without any discrimination of caste or creed etc. Having examined these features, we find that temple of Sachhamata, is not only for Bauva family, but it is for every sections of the society. 10. We note that objects of the trust which is stated in the trust deed, are as follows: "Objectives related to God: - 1. To create facilities so that the members of the Baua Nukh family bowing to Shri Sachchamata can celebrate, religious and other rituals, beliefs and festivals according to the occasion at the temple of Shri Sachchamata without any problem. 2. Celebrating Patotsav every year and celebrating other Manglik festivals and events. 3. To celebrate social events and support such activities that increase intimacy, brotherhood, family spirit, harmony and love ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lusion that the objects of the trust were confined for the benefit of a religious community. We, however, notice that there were large number of other objects which were for the benefit of general public. Relevant portion of the constitution of the trust reads as under : "4. Objects of Trust: Object of this institution will be as under: 1. Educational : 1. To do all activities related to Education or which encourages education 2. To establish, maintain and run Educational centres, infant schools, Primary Schools, Secondary Schools, High Secondary Schools, Colleges, to establish, maintain and run Hostels, training Centres and to help in such activities for creating awareness in the common people and to make the publicity of education. 3. To impart knowledge of Computer and latest technology. 4. To help or arrange for such help to students through Scholarships, subsidy, loan prize, stipend, etc. 5. To provide guidance and education for Technical, Vocational and other crafts professions. 2. Social Activity: 1. To arrange such collective function and to be helpful in such activities which increases relationship, brotherhood, familyness, unity, love amongst the members ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the trust to come to the conclusion that the same were for the benefit of a certain religious communities only, in the process ignoring various other objects, for e.g. as per clause 4.1, the trust would engage itself in activities relating to education by maintaining and running education centers, infant schools, primary secondary and high schools, colleges etc., to run hostels, training centers for creating awareness in the common people and to make the education available for the public. It would also engage in imparting training in computers. As per clause 4.3, the trust would engage in doing all activities for medical help and to establish and administer dispensaries, hospitals and laboratories etc. It would also help the patients by supplying medicines and financial assistance. Likewise in clause 4.4 the trust could engage in rural development schemes. As per clause 4.5, the trust would engage in literary and cultural activities by making efforts for the development and protection of Indian culture. Clause 4.6 which pertains to other included activities such as running cow shelters, to provide food, cloth and financial help for economically weaker persons, to help during na ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
